Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules | Sales and Use Tax Regulations | Special Taxes Regulations | Regulations Archive

As of May 26, 2016

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

Questions regarding these regulations you may call, fax or e-mail:

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2016 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
282/283 Temporary Certification / Permanent Certification (Section 100)   05/25/16 – Chief Counsel Matters
284/1027 Retention and Revocation of Appraiser Certificate / U. S. Forest Service Timber Volumes   11/10/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 11/10/15.
462.040 Change in Ownership—Joint Tenancies 07/14/16 05/27/16 –Interested Parties Notice Published
1432 Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle 12/16-17/15 05/25/16 – Chief Counsel Matters
1505 Morticians 09/16/15 11/03/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/16.
1506 Miscellaneous Service Enterprises (Section 100)   03/30/16 – Chief Counsel Matters
1525.4 Manufacturing and Research & Development Equipment   02/24/16 – Disapproved by Office of Administrative Law
1533.1 Farm Equipment and Machinery   12/16/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/16/15.
1532/1533.1/1533.2/1534/1535 Teleproduction or Other Postproduction Service Equipment / Farm Equipment and Machinery / Diesel Fuel Used in Farming Activities or Food Processing / Timber Harvesting Equipment and Machinery / Racehorse Breeding Stock   12/16/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/16/15.
1569 Consignees and Lienors of Tangible Personal Property for Sale (Taxpayer’s Petition)   01/26/16 – Board Referred to Legislative Committee
1584 Membership Fees   12/08/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/08/15.
1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices   03/26/15 – Board Denied Petition
1590 Newspapers and Periodicals 06/14-15/16 04/29/16 – Interested Parties Notice Published
1597 Property Transferred or Sold by Certain Nonprofit Organizations (Section 100)   05/25/16 – Chief Counsel Matters
1619 Foreign Consuls 10/27/15 01/06/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/01/16
1668 Sales for Resale 02/23/16   04/22/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/16
1698/4901 Records / Records 03/29-30/16 01/29/16 – Interested Parties Notice Published
1702.5 Responsible Person Liability   03/30/16 – Business Taxes Committee
1703 Interest and Penalties   03/30/16 – Business Taxes Committee
1705.1/4903/5240/5241/5242 Innocent Spouse or Registered Domestic Partner Relief from Liability / Innocent Spouse or Registered Domestic Partner Relief from Liability / Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief / Acknowledgement and Review of Requests for Innocent Spouse Relief / Requests for Reconsideration by the Board. 09/16/15 11/05/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/16.
1805/1825 Aircraft Common Carriers; and Transactions (Sales) and Use Tax / Aircraft Common Carriers (Section 100)   12/16/15 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 12/16/15.
2401/2413/2422 Definitions / Exemptions from Surcharge / Returns and Payment 01/26/16 03/28/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/16
2460/2461/2462 Administration / Exemptions, Deductions, Credits, and Specific Applications of Tax / Refunds of Excess Charges Collected 01/26/16 03/21/16 – Board Withdrew File from OAL
3500 Application Of The Fee Collection Procedures Law. (Section 100)   03/17/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 03/17/16.
4001 Retail Stock   03/30/16 – Business Taxes Committee
4076 Wholesale Cost of Tobacco 05/24/16 04/08/16 – Interested Parties Notice Published
5218/5235/5237/5267 Review of the Petition by the Assigned Section / Action on the Claim for Refund / Board Approval Required for Refunds Over $100,000 / Issuance of Post Appeals Conference Notices; Board approval 12/16-17/15 02/03/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 03/01/16
5600/5601/5603 Definitions, Board Hearing Procedures; Taxes Affected by This Article, Eligible Claims, Claim Procedure   04/20/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/20/16

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".

Property Tax Committee Projects, Other Projects in Process 2013